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Section22
The Finance Act, 1978

Amendment of section 208

In force Act 19 of 1978 As on 18 Oct 2026

Act 19 of 1978 Ministry Finance Enacted 12 May 1978

Section 22 of the Finance Act, 1978 deals with amendment of section 208. Amendment of section 208. 22. In section 208 of the Income-tax Act, in sub-section (1), in clause (b), for the words, brackets and figures " subsection (3) of section ", the word, figures and letter " section 209A " shall be substituted with effect from the 1st day of June, 1978. The Act was enacted on 12 May 1978.

Amendment of section 208.

22. In section 208 of the Income-tax Act, in sub-section (1), in clause (b), for the words, brackets and figures " subsection (3) of section 212 ", the word, figures and letter " section 209A " shall be substituted with effect from the 1st day of June, 1978.

[Finance Act, 1978]

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Section 22, The Finance Act, 1978 (Act 19 of 1978).

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

This section refers to

  1. Income-tax Act s. 208 Conditions of liability to pay advance tax

Questions about Section 22

What does Section 22 of the Finance Act deal with?

Section 22 of the Finance Act is headed "Amendment of section 208". Amendment of section 208. 22. In section 208 of the Income-tax Act, in sub-section (1), in clause (b), for the words, brackets and figures " subsection (3) of section ", the word, figures and letter " section 209A " shall be substituted with effect from the 1st day of June, 1978.

How do I find court cases under Section 22 of the Finance Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 1978 22, section 22 Finance Act 1978, section 22 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 22 of the Finance Act, and has it changed?

Its own text turns on Income-tax Act 208 (Conditions of liability to pay advance tax), so none of them can safely be read on its own.

When was Section 22 of the Finance Act enacted?

Section 22 of the Finance Act, cited as Finance Act 1978 22, was enacted on 12 May 1978 as Act 19 of 1978. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument. This page is not a substitute for legal advice.